[Total S.A. Letterhead]
August 25, 2011
By EDGAR, “CORRESP” Designation
Mr. Brad Skinner
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Total S.A. | |||
Form 20-F for the Fiscal Year Ended December 31, 2010 | ||||
Filed March 28, 2011 | ||||
File No. 1-10888 |
Dear Mr. Skinner:
Thank you for your letter dated July 25, 2011 setting forth the comment of the Staff of the Commission relating to the annual report on Form 20-F for the year ended December 31, 2010 filed on March 28, 2011 of Total S.A.
Further to your discussion with Krystian Czerniecki of Sullivan & Cromwell, we are currently working on a response to your letter that we anticipate we will be in a position to submit by September 9, 2011. We greatly appreciate your understanding in this matter.
If you have any questions relating to this matter, please feel free to call the undersigned at +33-1-4744-4546 or Krystian Czerniecki of Sullivan & Cromwell LLP at +33-1-7304-5880.
| Very truly yours, |
| /s/ Patrick de La Chevardière |
| Patrick de La Chevardière |
| Chief Financial Officer |
Mr. Brad Skinner Securities and Exchange Commission | -2- |
| cc: | John Cannarella | |
| Mark Wojciechowski | ||
| (Securities and Exchange Commission) | ||
| Alexandre Marchal | ||
| Andrew Zdrahal | ||
| (TOTAL S.A.) | ||
| Krystian Czerniecki | ||
| (Sullivan & Cromwell LLP) | ||
